Reich

FACTS AND PROCEDURAL BACKGROUND

I. Facts

A. The Trust In September 2003, Thomas Reich3 created a revocable trust to provide for the distribution of some of his assets upon his death. The operative trust document is the Third Amendment and Restatement of the Thomas M. Reich Revocable Trust (the Trust), dated May 19, 2016. The Trust specifies that (1) Thomas’s ex-wife, his brother, and his nephew are to receive a total of $1.5 million in specific, cash gifts; and (2) Thomas’s daughter Shannon Reich—or, if Shannon dies before Thomas, Thomas’s granddaughter Leah Tesi—is to receive any residue of the Trust’s assets in “separate trusts” created by the Trust for the recipients’ benefit.4 B. The IRA Thomas maintained an IRA at PNC Bank. On November 4, 2016, Thomas completed a form designating Shannon’s and Leah’s separate trusts as each receiving one-half of the IRA’s proceeds upon his death. C. Marriage Thomas thereafter married his “longtime close acquaintance[],” Pamela Reich. They married on November 20, 2020, and Thomas died on July 2, 2021. At no point during their

Because many of the parties involved in this case share the same last name, we use first names to…